Place the piece of furniture on the center of a drop cloth to protect the floor from stains during the refinishing process.
Clean the furniture with a mild cleaning solution consisting of a small amount of mild liquid dish soap added to warm water then mixed until you create suds. Use a soft cloth to clean the dirt from the furniture, dampening the cloth in the solution then wringing it out slightly to avoid saturating the wood. Rinse the furniture off with clean water then use a clean cloth to pat it dry.
Remove any existing lacquer from the furniture with a stripper consisting of equal amounts lacquer thinner and denatured alcohol. Wear a face mask, when mixing and using the stripper, to avoid breathing in the fumes, along with rubber gloves to avoid skin contact with the solution. Apply the stripper with a paintbrush and leave it in place for a minute to penetrate through the lacquer before scrubbing the solution from the surface with a #0000 steel wool pad. Scrub with a back and forth motion, following along the wood grain to remove all traces of the old lacquer. Wait overnight for the piece to dry before continuing the refinishing process.
Apply a layer of wood stain to the furniture with a paintbrush if desired. Brush on the stain in rows, overlapping each by about 50 percent to ensure complete coverage. Brush along the wood grain for a smooth finish. Wait about 15 minutes then wipe off any excess stain from the surface of the furniture with a clean cloth to avoid pooling, which can lead to changing color hues along the surface of the furniture. Let the piece sit overnight to allow the stain to set.
Spray the furniture with a spray lacquer for even coverage. Layer the lacquer onto the furniture in two to four thin coats, drying each one for 48 hours then sanding the spray layer smooth with 320-grit sandpaper before applying the next. Wipe the furniture with a dry cloth, after each sanding, to remove any dust from the surface that can cause imperfections in the next layer.
Buff the final layer of lacquer, after it dries, with #0000 steel wool until you bring the lacquer to a warm glossy shine.